Remember that your cell phone cannot make phone calls without it pinging off towers. Said pings can be accessed by police. Those pings can be used to track your location to within 100 yards/meters. If your phone cannot locate any towers, it will expend increasing amounts of power trying to locate one. Dutch police are well known for using this to track people.
Every phone has at least one unique IMEI number (one per SIM card/eSIM slot) that cannot be changed that can be used to track you. It doesn't matter whether your phone has a SIM or not. It is still pinging towers in case you need it to call 911.
Finally, so long as your phone has power through the battery or plugged into the wall, it is never truly off. This has been used in the past for police to remotely listen in on people
@trebach This is why I'll never buy a phone whose battery can't be removed.